TMI Blog2018 (10) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... and as per definition of Agricultural Produce, any produce out of rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.” Thus Fresh Eggs in shell on which no further processing is done are covered under definition of “agricultural produce“. Ruling:- The charges received by the applicant for providing service of storing of “fresh eggs” in shell on which no further processing is done, which are produce of rearing of animals/poultry farming, are exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is having a cold storage for storing of agriculture produce out of cultivation of plants and poultry eggs which are produce of rearing of life animals/poultry farming, Applicant is registered under GST Rules and is paying tax on storage charges of the processed agriculture produce and other products. As per S. No. 24 of Notification No. 12/2017-CT (Rate) and S. No. 54 of Notification no. 12/2017-CT (Rate) an agricultural produce has been defined as agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of the applicant who in turn deposited ₹ 5000 as CGST fee on 15.09.2018 (date of PH). The jurisdictional officer in his comments has stated that Agriculture is defined as The science or practice of farming, including cultivation of soil for the growing of crops and rearing of animals to provide food, wool and other products. Thus Eggs fall under the category of Agricultural Products and hence services of loading, unloading, packaging, storage or warehousing of agriculture produce are covered under the above notification. 4. FINDING, ANALYSIS AND CONCLUSION 4.1 We have gone through the content of the Advance Ruling Application filed by applicant, submission made at the time of personal hearing and comments of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce; (h) services by way of fumigation in a warehouse of agricultural produce 4.3 For the purpose of above notification agriculture produce has been defined in clause (d) of para 2 of Notification No. 12/2018 ibid, which is as under: (d) agricultural produce means any produce out of cultivation of plants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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